VAT RATE CHANGES PER JULY 1, 2020 | |||||
Country | Old rate | New rate | Scope | Link | |
Austria | July 1 – Dec 31, 2020 | 20 | 10 | Reduction in the VAT rate to 10% on non-alcoholic beverages until the end of 2020. As provided in the law, this applies for supplies made after 30 June 2020 and before 1 January 2021. | Link |
Austria | July 1 – Dec 31, 2021 | 10 | 5 | reduced VAT rate introduced to support the gastronomy, culture and publishing sectors from July 1 till Dec 31, 2020 | Link |
Bulgaria | July 1, 2020 till Dec 31, 2021 | 21 | 10 | Reduced 9% VAT Rate for Books, Restaurant Services and Diapers for Babies | Link |
Cyprus | July 1, 2020 – Jan 10, 2021 | 9 | 5 | Temporary reduction of the VAT rate applicable to hotel accommodation, restaurant services and certain passenger transport from 9% to 5% as from 1 July 2020 until 10 January 2021 | Link |
Czech Republic | July 1, 2020 | 15 | 10 | Reduction from a 15% VAT rate to 10% shall apply to accommodation services, entrance fees for cultural and sports events and to sports centres (including ski lift passes), saunas and other similar facilities. | Link |
Germany | July 1 – Dec 31, 2020 | 19/7 | 16/5 | Standard VAT rate reduced from 19 to 16 percent and reduced tax rate will drop from 7 to 5 percent | Link |
Poland | July 1, 2020 (delayed – original date April 1, 2020) | 8 (23) | 5 | Tropical and citrus fruits, some edible nuts, citrus peels, melons, soups, broths, diabetic food and homogenised foods, pacifiers, food for infants and toddlers, nappies, car seats,bread of all kinds and cookies | Link |
Saudi-Arabia | As of July 1, 2020 | 5 | 15 | VAT standard rate to increase from 5% to 15% | Link |